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A New Tax System (Luxury Car Tax) Act 1999
9‑5 Quoting9‑5 Quoting
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#### 9‑5 Quoting
(1) You are entitled to \*quote your \*ABN in relation to a supply of a \*luxury car or an \*importation of a luxury car if, at the time of quoting, you have the intention of using the car for one of the following purposes, and for no other purpose:
(a) holding the car as trading stock, other than holding it for hire or lease; or
(b) \*research and development for the manufacturer of the car; or
(c) exporting the car in circumstances where the export is \*GST‑free under Subdivision 38‑E of the\*GST Act.
(2) However, you are not entitled to \*quote unless you are \*registered.